1998 (4) TMI 116

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..... respondents shall file affidavit-in-opposition by May 14, 1998, reply by June 8, 1998. The matter will appear in the list on the top before the appropriate Bench on June 11, 1998. Since the vires of section 142(2A) of the Income-tax Act, 1961, have been challenged in this petition, a notice together with a copy of the petition shall be served upon the learned Attorney-General of India by the learn .....

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..... pears from the impugned order, any prior approval was obtained from the Chief Commissioner or Commissioner of Income-tax. An order dated March 18, 1998, has been passed by the Commissioner of Income-tax, whereby he has nominated G. P. Agarwal and Co., to act as an accountant within the meaning of sub-section (2A) of section 142 of the Income-tax Act, 1961. In my view, this cannot be termed as an a .....

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